| Component | Rate | Amount |
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Footwear Under 1000 attracts 5% GST under HSN code 6402. Calculate the exact tax below.
| Component | Rate | Amount |
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Footwear Under 1000 is classified under HSN code 6402 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for footwear under 1000.
Footwear with sale value up to ₹1,000 per pair attracts 5% GST since July 2017. The threshold was maintained when rates were revised in 2022.
Yes, input tax credit (ITC) is available on footwear under 1000 for registered businesses. If you purchase footwear under 1000 for business purposes, the GST paid (5%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.
Here are example calculations showing GST on footwear under 1000 at 5% for common price points:
| Base Price | GST (5%) | CGST (2.5%) | SGST (2.5%) | Total |
|---|---|---|---|---|
| ₹300 | ₹15 | ₹8 | ₹8 | ₹315 |
| ₹500 | ₹25 | ₹13 | ₹13 | ₹525 |
| ₹700 | ₹35 | ₹18 | ₹18 | ₹735 |
| ₹999 | ₹50 | ₹25 | ₹25 | ₹1,049 |
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Footwear Under 1000 attracts 5% GST in India under HSN code 6402. For intra-state sales, this is split into 2.5% CGST and 2.5% SGST. For inter-state sales, 5% IGST applies.
The HSN code for Footwear Under 1000 is 6402. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.
To add 5% GST on footwear under 1000: GST Amount = Base Price × 5/100. Total = Base Price + GST Amount. For example, on ₹500: GST = ₹25, Total = ₹525.
Yes, registered businesses can claim input tax credit on footwear under 1000 purchased for business purposes. The 5% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.
Footwear with sale value up to ₹1,000 per pair attracts 5% GST since July 2017. The threshold was maintained when rates were revised in 2022.